...discriminates either in eligibility requirements, contributions, or benefits by any device whatever in favor of employees who are officers, shareholders,...other employees, or the highly compensated employees. See section 165 (a) (3), (4), and (5). Neither is a stock bonus or profit-sharing plan for the exclusive...

...plan's eligibilits conditions, benefits, and contribution! do not discriminate in favor of em ployees who are officers, shareholders persons whose principal...compensated employees. (c) Since, for the purpose of sectior 401, a profit-sharing plan is a plan which provides for distributing the funds accumulated...

...Revenue Code, as amended by the 1942 Internal Revenue Act, a pension plan would be discriminatory in favor of employees who are 'officers, shareholders,...consist in supervising the work of other employees, or highly compensated employees,' if the plan provides pensions only for employees earning $3,000 or more,...

...Revenue Code, as amended by the 1942 Internal Revenue Act, a pension plan would be discriminatory in favor of employees who are 'officers, shareholders,...consist in supervising the work of other employees, or highly compensated employees,' if the plan provides pensions only for employees earning $3,000 or more,...

...firm (part-time workers could be excluded altogether). The regulations also demanded that employers not "discriminate in favor of employees who are officers,...consist in supervising the work of other employees, or highly compensated employees."14' But not only could private plans grant much larger benefits to higher-paid...

...discriminates either in eligibility requirement«, contribution«, or benefit« in favor of employee« who are officers, shareholders, persons whose principal...other employees, or the highly compensated employees. See section 401<a) (3), (4), and (5). Similarly, a stock bonos or profit-sharing plan is not a plan...

...or highly compensated employees ; and (4) if the contributions or benefits provided under the plan do not discriminate in favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the...

...employees, or highly compensated employees; and (4) If the contributions or benefits provided under the plan do not discriminate in favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the...

...employees, or highly compensated employees; and (4) If the contributions or benefits provided under the plan do not discriminate In favor of employees who are...consist in supervising the work of other employees, or highly compensated employees. (5) A classification shall not be considered discriminatory within the...

...device whatever, It discriminates either in eligibility requirements, contributions, or benefits in terminable under a formula in which the only variable...stock at any time during a period of 6 months which See section 401 (a) (3), (4), and (5). * * • All of the surrounding and attendant circumstances and...